Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The HC held that although GST registration may be cancelled for non-furnishing of returns under Section 29 read with Rule 22, a cancellation order in Form GST REG-19 must record actual reasons and operate as a speaking order. An order stating only that no reply was filed and citing "Others" failed to show application of mind, breached the prescribed statutory form, and was illegal because cancellation has adverse civil consequences. The petitioner's non-response did not excuse the officer from giving reasons. The cancellation order was quashed, and the matter was remitted to the show-cause stage for fresh proceedings, with liberty to the petitioner to reply or regularise the defaults.
The HC held that although GST registration may be cancelled for non-furnishing of returns under Section 29 read with Rule 22, a cancellation order in Form GST REG-19 must record actual reasons and operate as a speaking order. An order stating only that no reply was filed and citing "Others" failed to show application of mind, breached the prescribed statutory form, and was illegal because cancellation has adverse civil consequences. The petitioner's non-response did not excuse the officer from giving reasons. The cancellation order was quashed, and the matter was remitted to the show-cause stage for fresh proceedings, with liberty to the petitioner to reply or regularise the defaults.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
